Select the best answer for the question.

$17.$ The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output $q,$ Standard variable overhead rate. $q,5\mathrm{.}6$ hours $$12\mathrm{.}00$ per hour

The following data pertain to operations for the last month:

Actual hours $q,$

Actual total variable manutacturing overhead cost $q,2\mathrm{.}600$ hours Actual output. $q,$ $$31,330400$ units

What's the variable overhead rate variance for the month?

A$.$ $$130U$

B$.$ $$4,338$

C$.5112F$

D$.$ $$4,450U$